解:
(1) $\because \frac{(x-1)(2x-3)(x+2)}{(x-1)(x+2)}=2x-3,$$2x-3$为整式,
$\therefore$ ①为“巧分式”.
$\because \frac{x^2-y^2}{x+y}=\frac{(x-y)(x+y)}{x+y}=x-y,$$x-y$为整式,
$\therefore$ ②为“巧分式”.
(2) $\because$ 分式$\frac{x^2-4x+m}{x+3}$($m$为常数)为“巧分式”,它的“巧整式”为$x-7,$
$\therefore (x+3)(x-7)=x^2-4x+m.$
$\therefore x^2-4x-21=x^2-4x+m,$$\therefore m=-21$